Published: 17 September 2026
By: Tax Falcon UAE
September 30, 2026 Filing Deadline
The Federal Tax Authority (FTA) has reminded businesses with tax periods ending 31 December 2025 to submit their corporate tax returns by 30 September 2026. Late filing can result in penalties, while late payment may attract additional charges.
If you are filing for the first time or preparing for your next filing cycle, understanding the requirements, deadlines, and filing process is essential to remain compliant with UAE Corporate Tax regulations.
What Is Corporate Tax Filing in the UAE?
Corporate tax filing is the process of submitting your annual corporate tax return to the Federal Tax Authority through the EmaraTax portal. The return reports your taxable income, tax liability, applicable elections, and any reliefs claimed during the tax period.
The UAE corporate tax rates are:
- 0% on taxable income up to AED 375,000
- 9% on taxable income exceeding AED 375,000
Businesses eligible for Small Business Relief or Qualifying Free Zone Person benefits may still be required to submit a corporate tax return.
Who Must File a Corporate Tax Return?
The following entities are generally required to file a corporate tax return if registered for Corporate Tax:
- Mainland companies
- Free Zone entities
- Branches of foreign companies
- Sole establishments conducting business activities
- Natural persons conducting business activities above the prescribed threshold
- Tax groups
- Registered exempt persons
Even dormant companies and businesses with no taxable income may still need to file a return if they hold a Corporate Tax Registration Number (TRN).
Key Corporate Tax Filing Rules
Filing Deadline
Corporate tax returns and related tax payments must generally be submitted within nine months from the end of the relevant tax period.
For businesses with a financial year ending 31 December 2025, the filing deadline is 30 September 2026.
Elections and Reliefs
Certain elections must be made within the corporate tax return, including:
- Small Business Relief
- Transitional Relief
- Participation Exemption elections
Missing these elections may result in the loss of available tax benefits.
Transfer Pricing Compliance
Businesses engaged in related-party transactions may be required to comply with transfer pricing rules and maintain supporting documentation such as:
- Transfer Pricing Benchmarking Studies
- Master File
- Local File
- Transfer Pricing Disclosure Forms
Step-by-Step Guide to Filing Corporate Tax in UAE
Step 1: Gather Required Documents
Prepare the following documents before starting:
- Financial statements
- Trial balance and general ledger
- Trade licence
- Corporate Tax Registration details
- Related party transaction schedules
- Transfer pricing documentation (if applicable)
- Supporting tax adjustment schedules
Step 2: Log in to EmaraTax
Access the EmaraTax portal using your credentials and select the relevant tax period.
Step 3: Complete the Tax Return
Enter:
- Business information
- Revenue and expenses
- Tax adjustments
- Relief elections
- Transfer pricing disclosures
- Tax computation details
Step 4: Review and Validate
Carefully review all information and resolve any validation errors identified by the system.
Step 5: Submit the Return
Submit the return electronically and save the confirmation reference number for your records.
Step 6: Pay Any Tax Due
If tax is payable, complete the payment before the filing deadline through the available payment methods on EmaraTax.
Common Mistakes to Avoid
Many businesses make avoidable errors during corporate tax filing, including:
1. Missing Important Elections
Failing to elect available reliefs such as Small Business Relief or Transitional Relief can result in higher tax liabilities.
2. Assuming No Income Means No Filing
Registered businesses are generally required to file even if no income was generated during the year.
3. Ignoring Transfer Pricing Requirements
Related-party transactions should be properly documented and disclosed where required.
4. Filing Late
Delays in filing or payment may result in penalties and additional costs.
5. Incorrect Tax Calculations
Improper treatment of taxable and exempt income can create compliance risks and future disputes.
How Tax Falcon UAE Can Help
Tax Falcon UAE assists businesses with:
- Corporate Tax Return Filing
- Corporate Tax Advisory
- Transfer Pricing Documentation
- Master File and Local File Preparation
- Small Business Relief Assessment
- Free Zone Tax Compliance
- Accounting and Bookkeeping Support
- Tax Planning and Compliance Reviews
Our experienced tax professionals help businesses meet filing requirements accurately and on time.
Final Thoughts
With the September 30, 2026 deadline approaching, businesses should begin preparing their corporate tax returns as early as possible. Proper planning, accurate documentation, and timely filing can help avoid penalties and ensure full compliance with UAE Corporate Tax regulations.
If you need assistance with your Corporate Tax Return Filing, contact Tax Falcon UAE for professional support and guidance.